You completely misunderstand the point everyone is making. They are referring to the cost of donation not the cost of development. No where on Microsoft balance sheet will you see a $390 million dollar expense for software donations. The cost of donating those copies has nothing to do with the cost of developing the software or the retail pricing.

Fortunately, at this juncture, Microsoft has recognized this as an important human rights issue, and has responded responsibly and innovatively. The company plans to offer protection to advocacy groups and others who might be targeted for political reasons by issuing a blanket software license to advocacy groups and opposition newspapers in Russia and at least some other places in the world. The software license — which would allegedly be made easily and widely available — should help groups insulate themselves from political attacks and human rights violations clothed as accusations that Microsoft software has been stolen.

Not bad for a zero-cost-to-Microsoft "donation" from Microsoft.

No where on Microsoft balance sheet will you see a $390 million dollar expense for software donations.

Hmmm, I'd wonder about that. You might see it written down as a tax loss.